https://www.taxtmi.com/caselaws?id=160168 Section 59A of the Kerala General Sales Tax Act had already been declared unconstitutional, and executive clarifications or circulars were treated only as the Government's understanding of the statute, not as binding directions for quasi-judicial tax authorities. On the facts, the reopening notices and assessment orders did not show that the impugned Government order was the foundation of the reassessment, so the reassessment was not vitiated on that ground. A soda maker with a metallic gas cylinder and only a plastic outer cover was not a plastic product under item 156 of the First Schedule and was liable to be assessed as an unclassified item. en-us Thu, 10 Feb 2000 00:00:00 +0530 Tue, 10 Dec 2013 18:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160168 Section 59A of the Kerala General Sales Tax Act had already been declared unconstitutional, and executive clarifications or circulars were treated only as the Government's understanding of the statute, not as binding directions for quasi-judicial tax authorities. On the facts, the reopening notices and assessment orders did not show that the impugned Government order was the foundation of the reassessment, so the reassessment was not vitiated on that ground. A soda maker with a metallic gas cylinder and only a plastic outer cover was not a plastic product under item 156 of the First Schedule and was liable to be assessed as an unclassified item. Case-Laws VAT and Sales Tax Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160168